Audrey Strauss, the United States Legal professional for the Southern District of New York, introduced nowadays that CARLOS DE LA TORRE pled guilty before United States District Judge Naomi Reice Buchwald to one count of mail fraud and two counts of submitting untrue profits tax returns in connection with a a long time-very long plan to steal from the clientele of his tax preparation small business and defraud the Interior Earnings Service (“IRS”) and New York Condition Division of Taxation and Finance (“NYSDTF”).
U.S. Lawyer Audrey Strauss claimed: “As he admitted currently, Carlos De La Torre defrauded his tax planning consumers by converting to his very own use funds the shoppers had been advised they owed the IRS and New York Point out. As he more admitted, De La Torre defrauded the IRS and the Point out by trying to find refunds for overpayments of his taxes that ended up basically the cash he stole from his consumers, and by failing to report those stolen resources as cash flow. Now Carlos De La Torre awaits sentencing for his crimes.”
According to the allegations in the Grievance, Info, and statements designed in court:
DE LA TORRE is a tax preparer and the sole proprietor of a bookkeeping and tax preparing company in New York, New York. From at least in or about 2014, through at least in or about 2020, DE LA TORRE represented selected smaller firms based in New York Town and their entrepreneurs (the “Victims”) in connection with the planning and submitting of their private and business enterprise federal and state tax returns. During that time period, DE LA TORRE told the Victims how a lot they allegedly owed in point out and federal individual and organization taxes, and the Victims gave DE LA TORRE checks in these quantities.
Alternatively of submitting the Victims’ checks as payments to be utilized toward the Victims’ federal and point out tax liabilities, DE LA TORRE fraudulently altered the checks and mailed them to the IRS and the NYSDTF as estimated tax payments to be credited from his possess private tax liabilities. People payments drastically exceeded DE LA TORRE’s very own tax liabilities every year. At the stop of every tax time period, DE LA TORRE fraudulently sought and been given refunds from the IRS and the NYSDTF for the overall total of the altered checks he submitted to each and every company, considerably less any quantity DE LA TORRE truly owed in taxes. Refunds from the IRS and the NYSDTF have been wired by the U.S. Treasury and New York Condition, respectively, right into DE LA TORRE’s personal bank account. In full, DE LA TORRE stole a lot more than $466,000 from the Victims by this plan.
DE LA TORRE also submitted bogus tax returns with the IRS and NYSDTF in connection with this plan, by failing to report on his tax returns the money he stole from the Victims. Had DE LA TORRE claimed that revenue, as he was needed to do, his full tax legal responsibility each individual 12 months would have been significantly increased than it was, and he would not have been entitled to the refunds that he claimed. As a outcome, DE LA TORRE defrauded the IRS and NYSDTF of a total of at minimum $91,663 (including desire).
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DE LA TORRE, 79, of Tiny Neck, New York, pled responsible to a person rely of mail fraud, in violation of Title 18, United States Code, Segment 1341, which carries a highest sentence of 20 several years in prison, and to two counts of subscribing to phony specific tax returns, in violation of Title 26, United States Code, Area 7206(1), each and every of which carries a optimum sentence of 3 several years in prison. The utmost possible sentences in this situation are prescribed by Congress and are delivered here for informational applications only, as any sentencing of the defendant would be decided by the choose. DE LA TORRE is scheduled to be sentenced by Decide Buchwald on December 21, 2021.
Ms. Strauss praised the exceptional investigative function of IRS Felony Investigation and NYSDTF.
The prosecution of this circumstance is staying managed by the Office’s Common Crimes Unit. Assistant United States Lawyer Sarah L. Kushner is in demand of the prosecution.